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2008 (4) TMI 673 - HC - Income TaxTax arrears - Held that:- It was the duty of the Designated Authority while considering the declaration filed by the assessee to determine the tax arrears even with reference to any other amounts due from the assessee and which are not reflected in the declaration. It was then for the assessee to make payment or to desist from making payment on such determination. The revenue having failed to do so in the present case and having issued a Certificate of the tax arrears for the assessment year, notwithstanding the apparent discrepancy, insofar as the tax arrears in relation to the dispute sought to be raised by the revenue in its appeals, was not part of the said declaration is attributable to the revenue’s own lapse and hence, there is no substance in the contentions put forth by the revenue. Appeal allowed.
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